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of <h1>Madhya Pradesh amends GST Act; expands clause (h) to include Courts and Tribunals, effective retroactively from March 2023.</h1> The Madhya Pradesh State Government has amended its notification No. F A-3-47-2017-1-V(59) dated 30th June 2017, under the Madhya Pradesh Goods and Services Tax Act, 2017. The amendment involves a change in the Explanation, clause (h), where the words 'and State Legislatures' are replaced with 'State Legislatures, Courts and Tribunals.' This change is enacted under the authority of sub-section (3) of Section 9 of the Act and is effective retroactively from 1st March 2023. The amendment was issued by the Commercial Tax Department, Bhopal, on 13th March 2023.
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